TMI Blog2018 (7) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent has straightaway proceeded and passed the orders and issued demands based on the material received from the Central Excise Department. Therefore, the materials received from the Central Excise Department has been treated to be a source report based on which action under the Provisions of Tamil Nadu General Sales Tax Act has been initiated - there are no error in the said aspect. As regards that there are no material to establish that the petitioner had not accounted for the transactions, it is found that the entire material revolves on the disputed question of fact. This Court is inclined to issue appropriate direction so that the petitioner can approach the Appellate Authority simultaneously not exposing the petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment to be the basis for initiation of the proceedings by issuing notice dated 12. 03. 2009. It is not as if the respondent has straightaway proceeded and passed the orders and issued demands based on the material received from the Central Excise Department. Therefore, the materials received from the Central Excise Department has been treated to be a source report based on which action under the Provisions of Tamil Nadu General Sales Tax Act has been initiated. Therefore, I find there is no error on the said aspect. 4. With regard to the second contention, I find that entire material revolves on the disputed question of fact. 5. The learned Additional Government Pleader would contend that the petitioner has accepted the guilt and gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the result, the writ petitions are disposed of, by directing the petitioner, in each of the above petitions, to file the appeal(s) before the Appellate Assistant Commissioner (CT-IV), Chennai 108 within a period of 30 days from the date of receipt of a copy of this order. If such appeal(s) is/are filed within the time permitted, the Appellate Authority shall entertain the appeal(s) without reference to the limitation and decide the same on merits and in accordance with law. As the petitioner has complied with the conditional interim order dated 20. 08. 2010 and paid 25% of the disputed tax for each of the assessment years, the Appellate Authority shall not insist for payment of any further sum towards pre-deposit for hearing the appeal(s) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
